Who is NOT considered a primary user of general-purpose external financial reporting?

In the context of general-purpose external financial reporting, the primary users are those individuals or groups who rely on the financial statements to make informed decisions about the government's financial position and performance. These users typically include citizens, investors, creditors, and other stakeholders who have an interest in the accountability of public resources.

Management of government resources, while crucial to the operations and decision-making within a government entity, is not considered a primary user of external financial reporting. Instead, they are the ones who prepare and utilize the financial data internally to guide the organization's operations and strategies. Their focus is on internal management processes, not on the external reporting designed for stakeholders such as citizens, lenders, and oversight authorities who need information about the government's use of public resources.

In contrast, citizens represented by the government, parties lending to the government, and various external stakeholders are all primary users because they actively rely on the information presented through financial reports to assess the government's fiscal accountability and transparency.